§ 34.01  PREPARATION OF BUDGET.
   (A)   The finance officer shall report to the governing body, on or before September 1, an estimate of expenses for the ensuing year and revenue to be raised for the current year.  This estimate may contain a line item for contingencies, provided it does not exceed 5% of the total budget.
(SDCL § 9-22-23)
   (B)   The annual report shall be prepared with an annual report from the boards and commissions  in the municipality. 
Statutory reference:
   Budget of park boards, see SDCL §§ 9-38-42 and 9-38-44